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Keywords: Spectacle
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Journal Articles
Auditing the auditors: a performative “spectacle” of public oversight
Available to Purchase
Accounting, Auditing & Accountability Journal (2024) 37 (3): 764–789.
Published: 31 July 2023
... Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception...
Journal Articles
The spectacle of research assessment systems: insights from New Zealand and the United Kingdom
Available to Purchase
Accounting, Auditing & Accountability Journal (2020) 33 (6): 1219–1246.
Published: 27 April 2020
... researchers from both countries offer reflections on their careers and how RA (systems) have influenced these careers. The stories they tell are classified by regarding RA in universities as a manifestation of the spectacle society, following Debord (1992) and Flyverbom and Reinecke (2017). Findings Both...
Journal Articles
Sustainability reports as simulacra? A counter-account of A and A+ GRI reports
Available to Purchase
Accounting, Auditing & Accountability Journal (2013) 26 (7): 1036–1071.
Published: 16 September 2013
... GRI Assurance Spectacle Energy industry Mining industry Sustainability reporting has become an increasingly common practice in companies' attempts to respond to expectations, pressures and criticisms from stakeholders who want to be better informed about the social and environmental...
